- Services provided by a non-established tourist guide to a travel agency in Spain are subject to VAT, with the agency as the reverse charge taxpayer.
- VAT paid on goods or services for travel packages under the special regime is not deductible, regardless of the reverse charge rule.
- Agencies may opt out of the special regime and apply the general regime per transaction if they are entitled to VAT deduction or refund.
Source: allyon-etl.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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